Examlex
What are reserves? Discuss the various types of reserves used in the U.S. banking system.
Price Variance
The difference between the actual price paid for something and its standard or expected price.
Actual Price
The real price at which a transaction occurs, distinct from list or estimated prices, reflecting the amount paid or received in a transaction.
Standard Price
A predetermined cost attributed to materials, labor, and overhead to facilitate budgeting and variance analysis.
Efficiency Standard
A benchmark for measuring the optimal use of resources in the production of goods or the delivery of services.
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